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Central Valley Central School District – IT Asset Management (S9-22-7)
… not properly accounted for. Specifically: Two Chromebooks with a combined estimated cost of $430 based on recent … inventory records. Two laptops, one costing $510 and one with an estimated cost of $600, were not inventoried. In … annual inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Silver Creek Central School District – Financial Management (2022M-153)
… which gave taxpayers the impression the District would have operating deficits when it had operating surpluses; the … except for certain issues. Appendix B includes our comment on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ … responsibilities. Over a half million dollars was paid to IT service providers. In addition, because officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… pdf] Audit Objective Determine whether Lyndonville Central School District (District) Board of Education (Board) and District … and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mScio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… the recommendation contained in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Key Finding Over the past five years, District officials have consistently overestimated expenditures totaling $12.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementAsset Forfeiture Escrow Fund
… 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key … assign financial duties so that one person does not have custody, recordkeeping responsibilities, and authority …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Board has not established policies and Library officials have not documented procedures for handling and recording … opening staff, closing staff and management all have access to the safe. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionSouth Huntington Union Free School District – Financial Condition (2016M-132)
… The Board and District officials overestimated general fund appropriations in the last three adopted budgets, … approximately $10.6 million. The District’s unassigned fund balance during these years exceeded the statutory limit. … officials designated more than $3 million of unrestricted fund balance for costs related to other post-employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… $47 million. Key Findings District officials did not have bid documentation to support payments totaling $757,700 … for transportation services. District officials did not have documentation to support sole source payments totaling … Solicit bids for bus and van transportation services that have no current bid documentation in place. Identify all sole …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… period July 1, 2011 through May 31, 2013. Background The North Merrick Union Free School District is located in the … or revise its policy to require attendance upon request. … North Merrick Union Free School District Treasurers Duties …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366